Who knew that as a sales tax professional, you had to be so in touch with the nuances of food types!? Let’s dig into the details of the taxation of food… both the sweet and the sour.
South Dakota Requires Use Tax from Infrastructure Management Company
In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.
Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals
This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.
Casinos’ Gifts Not Subject to Sales and Use Tax in Louisiana
In a notice dated September 26,2024, the Louisiana Department of Revenue has declared that the actual cash amount paid at the time it is provided is the sales price for state sales tax purposes for items provided complimentary or at a discounted rate by a casino as an incentive to patrons.
Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws
PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.
California Introduces Reforms to Sales Tax Penalties
California Senate Bill 1528 introduced several administrative changes to sales tax and fee laws managed by the California Department of Tax and Fee Administration (CDTFA).
Alaska Repeals Sales Tax Transaction Threshold
The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.
Louisiana Grants Sales Tax Filing and Payment Extension for Hurricane Francine Victims
The Louisiana Department of Revenue (DOR) has granted an automatic filing and/or payment extension for taxpayers impacted by Hurricane Francine.
Illinois Caps Vendor Discount
Effective January 1, 2025, a provision of Illinois HB4951 goes into effect which caps the sales tax vendor discount to $1,000 per month. The original idea behind offering this discount was as a form of compensation to businesses meant to…
From Etsy to Shopify: Sales Tax Tips to Keep Your Small Business on Track
This blog will break down the key challenges and provide practical tips to help you navigate sales tax on popular e-commerce platforms, whether they are selling platforms or marketplace facilitators.
Illinois Updates Destination Based Sourcing Rules
Effective January 1, 2025, a provision of Illinois S.B. 3362 goes into effect which makes certain Illinois retailers responsible for destination-based sourcing for sales tax purposes.
Illinois Enacts New Requirements for Direct Pay Permit Holders
Illinois has enacted sales and use tax legislation that creates new requirements for direct pay permit holders.
Tennessee Adopts New Sourcing Provisions
House Bill 323 (H.B. 323), the Tennessee Works Tax Act, enacted on May 11, 2023, introduced significant changes to Tennessee’s sales and use tax laws.
Pennsylvania Court Rules on Sales Tax for Perrier Water
In a recent decision by the Commonwealth Court of Pennsylvania, taxpayer Jennifer Montgomery\’s petition for a refund of sales tax paid on Perrier non-flavored mineral water was denied.
3 Things US Importers Need to Know that Could Impact Their Bottom Line
We have highlighted three key issues that US importers should be aware when importing into Canada.
Kentucky Changes Filing Thresholds and Adds Exemptions
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
Maryland Enacts Electronic Filing Requirement for Sales and Use Tax and Other Taxes
Effective for tax periods beginning in 2027 (i.e. periods beginning after December 31, 2026), Maryland will require electronic filing of tax returns for specified tax types.
Arizona Introduces Certification Process for Third-Party Service Providers in TPP Transaction Sourcing
On April 10, 2024, Arizona\’s Governor signed H.B. 2382, establishing a new certification process for third-party service providers that assist with transaction privilege tax (TPT) sourcing.
Colorado Changes Requirements for Home Rule Jurisdictions Not Using SUTS
On April 4, 2024, Colorado\’s Governor signed H.B. 1041 into law, aimed at streamlining sales and use tax filing processes.
Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base
At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.
North Carolina Underscores the Significance of Timely Compliance in Sales Tax Disputes
In the case of North Carolina Department of Revenue v. Hayden Olivia Bridal, LLC, the North Carolina Department of Revenue (the \”DOR\”) filed a Petition for Judicial Review against Hayden Olivia Bridal, LLC (the \”Taxpayer\”) concerning a tax assessment.
Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses
To clarify their position on orders fulfilled from warehouses as well as automated website orders, the Comptroller of Public Accounts for the state of Texas has added a section to the state\’s administrative rules defining which local tax is due on sales.
Arizona Provides Clarification on Timeliness of Electronic Tax Payments
Arizona has enacted legislation that clarifies the timeliness of electronic tax payments.
Gross Receipts Taxes 101
Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…